| 1 | A bill to be entitled |
| 2 | An act relating to Department of Revenue maps and |
| 3 | photographs; amending s. 195.022, F.S.; revising |
| 4 | requirements for the department to prescribe and furnish |
| 5 | certain photographs and maps to property appraisers; |
| 6 | requiring that all aerial photographs and nonproperty |
| 7 | ownership maps furnished by the department to a property |
| 8 | appraiser be at the property appraiser's expense; |
| 9 | providing an effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Section 195.022, Florida Statutes, is amended |
| 14 | to read: |
| 15 | 195.022 Forms to be prescribed by Department of Revenue.- |
| 16 | The Department of Revenue shall prescribe all forms to be used |
| 17 | by property appraisers, tax collectors, clerks of the circuit |
| 18 | court, and value adjustment boards in administering and |
| 19 | collecting ad valorem taxes. The department shall prescribe a |
| 20 | form for each purpose. The county officer shall reproduce forms |
| 21 | for distribution at the expense of his or her office. A county |
| 22 | officer may use a form other than the form prescribed by the |
| 23 | department upon obtaining written permission from the executive |
| 24 | director of the department; however, a county officer may not |
| 25 | use a form if the substantive content of the form varies from |
| 26 | the form prescribed by the department for the same or a similar |
| 27 | purpose. If the executive director finds good cause to grant |
| 28 | such permission he or she may do so. The county officer may |
| 29 | continue to use the approved form until the law that specifies |
| 30 | the form is amended or repealed or until the officer receives |
| 31 | written disapproval from the executive director. Otherwise, all |
| 32 | such officers and their employees shall use the forms, and |
| 33 | follow the instructions applicable to the forms, which are |
| 34 | prescribed by the department. Upon request of any property |
| 35 | appraiser or, in any event, at least once every 3 years for |
| 36 | counties having a population greater than 25,000 and at least |
| 37 | every 5 years for counties having a population of 25,000 or |
| 38 | fewer, the department shall prescribe and furnish such aerial |
| 39 | photographs and nonproperty ownership maps to the property |
| 40 | appraisers as necessary to ensure that all real property within |
| 41 | the state is properly listed on the roll. All photographs and |
| 42 | maps furnished to counties with a population of 25,000 or fewer |
| 43 | shall be paid for by the department as provided by law. For |
| 44 | counties with a population greater than 25,000, The department |
| 45 | shall furnish such items at the property appraiser's expense. |
| 46 | The department may incur reasonable expenses for procuring |
| 47 | aerial photographs and nonproperty ownership maps and may charge |
| 48 | a fee to the respective property appraiser equal to the cost |
| 49 | incurred. The department shall deposit such fees into the |
| 50 | Certification Program Trust Fund created pursuant to s. 195.002. |
| 51 | There shall be a separate account in the trust fund for the aid |
| 52 | and assistance activity of providing aerial photographs and |
| 53 | nonproperty ownership maps to property appraisers. The |
| 54 | department shall use money in the fund to pay such expenses. All |
| 55 | forms and maps and instructions relating to their use must be |
| 56 | substantially uniform throughout the state. An officer may |
| 57 | employ supplemental forms and maps, at the expense of his or her |
| 58 | office, which he or she deems expedient for the purpose of |
| 59 | administering and collecting ad valorem taxes. The forms |
| 60 | required in ss. 193.461(3)(a) and 196.011(1) for renewal |
| 61 | purposes must require sufficient information for the property |
| 62 | appraiser to evaluate the changes in use since the prior year. |
| 63 | If the property appraiser determines, in the case of a taxpayer, |
| 64 | that he or she has insufficient current information upon which |
| 65 | to approve the exemption, or if the information on the renewal |
| 66 | form is inadequate for him or her to evaluate the taxable status |
| 67 | of the property, he or she may require the resubmission of an |
| 68 | original application. |
| 69 | Section 2. This act shall take effect July 1, 2010. |